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PRINTER'S NO. 3388
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2750
Session of
2022
INTRODUCED BY PISCIOTTANO, HILL-EVANS, McNEILL, BENHAM,
D. WILLIAMS, SANCHEZ, SCHLOSSBERG, ZABEL, DELLOSO, GUENST AND
MADDEN, JULY 13, 2022
REFERRED TO COMMITTEE ON FINANCE, JULY 13, 2022
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in tax credit and tax benefit administration,
further providing for determination of eligibility and method
of submission.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1702-A.1 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding subsections to read:
Section 1702-A.1. Determination of eligibility and method of
submission.
* * *
(a.1) Anti-union violations.--Except as otherwise provided
by law, before a tax credit or tax benefit may be awarded, the
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department or administering agency, as applicable, shall make a
finding that an applicant or a recipient has not committed an
anti-union activity within the previous 10 years. If the
department or administering agency determines that the applicant
or recipient has committed an anti-union activity within the
previous 10 years, the department or administering agency may
not award a tax credit or tax benefit.
* * *
(d) Definition.--As used in this section, the term "anti-
union activity" means any of the following:
(1) A complaint issued under section 10 of the National
Labor Relations Act (49 Stat. 449, 29 U.S.C. § 160 ) against
an applicant or recipient for an unfair labor practice under
section 8(a) of the National Labor Relations Act (29 U.S.C. §
158(a)), unless an order of the National Labor Relations
Board related to the complaint is set aside in full in
accordance with section 10(d), (e) and (f) of the National
Labor Relations Act.
(2) A settlement offer related to an investigation by
the National Labor Relations Board of a charge of an unfair
labor practice under section 8(a) of the National Labor
Relations Act, which results in a settlement of the charge
without issuance of a complaint under section 10 of the
National Labor Relations Act.
(3) A finding of interference, influence or coercion by
a Federal court under section 2 of the Railway Labor Act
(Public Law 69-257, 45 U.S.C. § 152).
(4) A violation of the act of June 1, 1937 (P.L.1168,
No.294), known as the Pennsylvania Labor Relations Act.
(5) A complaint of an unfair labor practice under the
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Pennsylvania Labor Relations Act.
(6) A violation of an order issued by the Pennsylvania
Labor Relations Board.
Section 2. This act shall take effect in 60 days.
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